Case Law Details
Case Name : ACIT Vs. Head Infotech India Pvt. Ltd. (ITAT Hyderabad)
Related Assessment Year : 2015-2016
Courts :
All ITAT ITAT Hyderabad
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ACIT Vs. Head Infotech India Pvt. Ltd. (ITAT Hyderabad)
Assessee hosts online games and when the customers make payments through banking Gateways by way of credit or debit card of the relevant banks ( which are referred to as Gateways) and while transferring money to the assessee’s account, banks invariably retain service charges. It is submitted that service charges collected by the Banks/Gateways cannot be considered as commission paid by the assessee and, therefore, provisions of section 194H are not applicable. He submitted that the CIT(A), in assessee’s own case for AY 2013-14 and 201...
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Is there any TDS applicability on the TDR charges charged by Payment gateway company